Then this analysis and listed enterprises earnings management motivation, and from economics, auditing and psychology point of view of the reason for the existence of earnings management.

而后本文分析和列举了企业进行盈余管理的动机，并且从经济学、审计学和心理学角度分析了盈余管理存在的原因。

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First of all, I used normative studies to analysis the motivation and selection of earnings management in Loss Listed Companies.

首先，运用规范研究对亏损上市公司存在盈余管理动机与盈余管理方式的选择做出理论上的分析。

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